https://www.taxtmi.com/caselaws?id=206629 The Tribunal granted waiver and stay of recovery in a service tax case amounting to over Rs. 2.31 crores and penalties. The appellant's plea was supported by the "pith and substance rule," determining the main function as operating the power plant, leading to the interpretation of the operation fee as a fee for managing immovable property. The decision was influenced by relevant case laws, directing expedited appeal proceedings due to the substantial financial implications. en-us Mon, 31 Jan 2011 00:00:00 +0530 Wed, 14 Sep 2011 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206629 The Tribunal granted waiver and stay of recovery in a service tax case amounting to over Rs. 2.31 crores and penalties. The appellant's plea was supported by the "pith and substance rule," determining the main function as operating the power plant, leading to the interpretation of the operation fee as a fee for managing immovable property. The decision was influenced by relevant case laws, directing expedited appeal proceedings due to the substantial financial implications. Case-Laws Service Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206629